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2 results for “condonation of delay”+ Section 270A(9)clear

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Key Topics

Section 1446Section 2503Section 142(1)2Section 69A2Section 142(1)(i)2Penalty2

ITAILI SADHAN SAHKARI SAMITI LIMITED,FATEHPUR vs. ITO-2(4), FATEHPUR

In the result, the appeal is allowed for statistical purposes

ITA 58/ALLD/2024[2017-18]Status: DisposedITAT Allahabad27 Dec 2024AY 2017-18

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18

For Appellant: Sh. Mayank Arora, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 144Section 250Section 270Section 44A

9. Because the Ld. Assessing Authority has not considered the Income Tax Return wherein P/L A/c has been filled by the appellant whereas assessment has been made on the basis of bank deposits for Rs. 74,61,342-00 which is baseless and against the provisions of the Act. 10. Because the income of the appellant

HUSHN JAHAN,AMETHI vs. INCOME TAX OFFICER AMETHI, AMETHI

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 68/ALLD/2025[2017-18]Status: DisposedITAT Allahabad21 Nov 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Hushn Jahan V. The Income Tax Officer Palpur Raebareli Road Amethi Jagdishpur, Musfirkhana Amethi (U.P) Tan/Pan:Autpj9095P (Appellant) (Respondent) Appellant By: Shri Shubham Singh, C.A. Respondent By: Shri A. K. Singh, D.R. O R D E R

For Appellant: Shri Shubham Singh, C.AFor Respondent: Shri A. K. Singh, D.R
Section 115BSection 133(6)Section 142(1)Section 142(1)(i)Section 144Section 69A

270A, 271AAC, 271B and 271F of the Act, separately. 2.4 Aggrieved, the Assessee preferred an appeal before the NFAC, which partly allowed the appeal of the assessee by sustaining the addition of Rs.16,50,000/- made under section 69A of the Act and deleted the addition of Rs.9,84,000/- made by the AO being the business income